Sales Tax Act 2018 s 45

s 45 Amendment, modification or revocation of customs ruling

(1) A customs ruling may be amended, modified or revoked by the Director General if— (a) the customs ruling contains an error which needs to be corrected; (b) the customs ruling was based on an error of fact or law; (c) there is a change in law relating to sales tax; or (d) there is a change in the material fact or circumstances on which the customs ruling was based. (2) The Director General shall, immediately after making the amendment, modification or revocation, give notice in writing to the applicant referred to in section 43 of the amendment, modification or revocation and, subject to subsection (3), such amended, modified or revoked customs ruling shall take effect from the date stated in the notice. (3) Notwithstanding subsection (2), where a customs ruling has the effect of causing or increasing any sales tax liability in respect of any taxable goods, and— (a) the taxable goods are imported within three months of the date the notice of the amendment, modification or revocation is given pursuant to a binding contract entered into before that date; (b) the taxable goods have left the place of manufacture or warehouse in the country from which the goods are being exported for direct shipment to Malaysia on the date the notice of the amendment, modification or revocation of the customs ruling is given; or (c) the taxable goods are imported on or before the date the notice of the amendment, modification or revocation is given but have not been released for home consumption, the customs ruling which was made prior to the amendment, modification or revocation under this section shall be applied to such taxable goods. (4) Notwithstanding subsection (2) and subject to section 39, if the amendment, modification or revocation of a customs ruling has the effect of decreasing any sales tax liability in respect of any taxable goods, any higher sales tax that has been paid shall be treated as if the higher sales tax has been paid in error.

Malay text (authoritative)

Pindaan, pengubahsuaian atau pembatalan ketetapan kastam

(1) Suatu ketetapan kastam boleh dipinda, diubah suai atau dibatalkan oleh Ketua Pengarah jika— (a) ketetapan kastam itu mengandungi suatu kesilapan yang perlu diperbetulkan; (b) ketetapan kastam itu adalah berdasarkan suatu kesilapan fakta atau undang-undang; (c) terdapat perubahan dalam undang-undang yang berhubungan dengan cukai jualan; atau (d) terdapat perubahan dalam fakta material atau hal keadaan yang menjadi asas kepada ketetapan kastam itu. (2) Ketua Pengarah hendaklah, sebaik selepas membuat pindaan, pengubahsuaian atau pembatalan itu, memberikan notis secara bertulis kepada pemohon yang disebut dalam seksyen 43 mengenai pindaan, pengubahsuaian atau pembatalan itu dan, tertakluk kepada subseksyen (3), ketetapan kastam yang dipinda, diubah suai atau dibatalkan itu hendaklah berkuat kuasa dari tarikh yang dinyatakan dalam notis itu. (3) Walau apa pun subseksyen (2), jika suatu ketetapan kastam mempunyai kesan dalam menyebabkan atau meningkatkan apa-apa tanggungan cukai jualan berkenaan dengan apa-apa barang bercukai, dan— (a) barang bercukai itu diimport dalam masa tiga bulan dari tarikh notis mengenai pindaan, pengubahsuaian atau pembatalan diberikan menurut suatu kontrak yang mengikat yang dibuat sebelum tarikh itu; (b) barang bercukai itu telah dikeluarkan daripada tempat pengilangan atau gudang dalam negara yang darinya barang itu dieksport untuk penghantaran terus ke Malaysia pada tarikh notis mengenai pindaan, pengubahsuaian atau pembatalan ketetapan kastam diberikan; atau (c) barang bercukai itu diimport pada atau sebelum tarikh notis mengenai pindaan, pengubahsuaian atau pembatalan itu diberikan tetapi belum dilepaskan untuk kegunaan tempatan, ketetapan kastam yang telah dibuat sebelum pindaan, pengubahsuaian atau pembatalan di bawah seksyen ini hendaklah diguna pakai bagi barang bercukai itu. (4) Walau apa pun subseksyen (2) dan tertakluk kepada seksyen 39, jika pindaan, pengubahsuaian atau pembatalan ketetapan kastam mempunyai kesan dalam mengurangkan apa-apa tanggungan cukai jualan berkenaan dengan apa-apa barang bercukai, apa-apa cukai jualan yang lebih tinggi yang telah dibayar hendaklah dianggap seolah-olah cukai jualan yang lebih tinggi itu telah tersilap bayar.

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Find Act 806 on lom.agc.gov.my ↗

Source: Laws of Malaysia, Attorney General's Chambers of Malaysia (lom.agc.gov.my). Not a copy of the Gazette printed by the Government Printer (Interpretation Acts 1948 and 1967, s 61).

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